There was plenty of last-minute internal debate last season regarding the Yankees’ 25-man postseason roster, several of the decisions having to wait until they found out their first-round opponent.

That will not be the case this season, regardless of whether the Yankees open Sunday at either the Orioles or Rangers.

“I don’t see our opponent affecting it either way,” general manager Brian Cashman said Thursday. “We have to make some decisions, but they won’t be reflective of whichever team we’re playing.”

Cashman will oversee a meeting this Friday afternoon at the Stadium to discuss the postseason roster, though no official announcement on it is required until Sunday morning.

Among the decisions to be made will be whether to take 10 or 11 pitchers. The safe assumption is the Yankees will take 11, with the final spot likely coming down to Ivan Nova, Freddy Garcia and Joba Chamberlain.

As for position players, Brett Gardner is almost assured of making the cut. Though he’s been caught stealing once and picked off once, the outfielder’s right elbow, operated on in late July, passed its biggest test Wednesday when he made his first plate appearance since April. Eduardo Nuñez’s September work at the plate makes him a virtual postseason lock and he’ll likely get the nod over Andruw Jones as a righthanded DH.